New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 700 - MEALS AND RENTALS TAX
Part Rev 702 - COMPUTATION OF TAXABLE MEALS
Section Rev 702.03 - Non-taxable Meals by Nonprofit Organizations Other Than Qualified Educational Organizations
Universal Citation: NH Admin Rules Rev 702.03
Current through Register No. 13, March 27, 2025
(a) With the exception of Rev 702.02(a), meals prepared and sold by a nonprofit organization other than a qualified educational organization shall not be subject to tax if:
(1) The meals are
prepared and sold in furtherance of any of the nonprofit organization's
purposes for which it was organized; and
(2) The net proceeds of the meals sold are
used exclusively for the purposes of the nonprofit
organization.
(b) Meals provided on the premises of a nonprofit organization operated exclusively for religious or charitable purposes shall not be subject to tax if:
(1) The meals are provided in furtherance of
any of the nonprofit organization's purposes for which it was organized;
and
(2) The net proceeds of the
meals sold are used exclusively for the purposes of the nonprofit
organization.
#2205, eff 12-12-82; ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92; ss by #5912, eff 10-14-94; ss by #6750, eff 5-19-98; ss by #8653, eff 6-8-06
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